Can multiple shipments keep each under the IOSS limit legally?

Shopify Discussion
1

I started to work with Shopify, less of 2 weeks. I thought one thing related to IOSS system, i should call my business consultant, but it’s a specific question. Knowing that i can’t sell something more than 150€, or a set of products that cost more than 150€, can i create different shipments for one client, to keep every shipment below at 150€, even if the total pass over this limit?
example: my product cost 150€, my client wish 2 of them, the total will be 300€. I will create two different shipments so they will be each 150€. So my client give me 300€, i ship to him 2 products that cost 150€. And i wouldn’t done nothing illegal. Am i correct?

i know what it is tax avoidance… but how someone can prove that my client, on the other side of the world, didn’t create two different orders, and not just one? And if he/she did 1 order how they can prove that i considered 1 order as two different orders if the customs saw two different shipments with two different track codes? i wouldn’t have done anything illegal. Just my business…

2

It is tax avoidance and will sooner or later lead to problems, if not for you then to your fiscal represenattaive in EU, who is co-responcible for your VAT. The system was created for a reason and the 150 thershold is to ensure that only low value orders pass through using simplified VAt collction and customs procedures.

From time to time EU authorities enact audits of collected IOSS VAT (it is you fiscal represenattaive who is audited and they rely on sales data received from you) .Most IOSS solutions used by IOSS fiscal agents get the data from your shopify store directly , and the fiscl agaent will not consider 300 EUR order as 2 orders worth 150 EUR each. They will not report such orders. And then the situation will get even worse.

EU authorities actually valideate IOSS import and reported VAT volumes for every IOSS number and in time such diffrence will be visible.

At the same time, if you client genuinely makes 2 orders for less than 150 EUR and you ship them on the same day it is not a problem. Perhaps that is something that you should write in your store front?